https://www.taxtmi.com/caselaws?id=797829 Entry 12(a) of Notification No. 25/2012-ST confines the exemption to specified construction, erection, commissioning, installation and related services supplied for civil structures or other original works predominantly intended for non-commercial use. Transportation, fixing and levelling of boulders for a railway project do not constitute construction of a civil structure or execution of original works for this purpose. A subcontractor remains independently liable for service tax on taxable transportation services, even where those services are used by a principal contractor in a larger government railway project. Subcontract status does not extend the project-level exemption to otherwise taxable transportation work. en-us Mon, 03 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797829 Entry 12(a) of Notification No. 25/2012-ST confines the exemption to specified construction, erection, commissioning, installation and related services supplied for civil structures or other original works predominantly intended for non-commercial use. Transportation, fixing and levelling of boulders for a railway project do not constitute construction of a civil structure or execution of original works for this purpose. A subcontractor remains independently liable for service tax on taxable transportation services, even where those services are used by a principal contractor in a larger government railway project. Subcontract status does not extend the project-level exemption to otherwise taxable transportation work. Case-Laws Service Tax Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797829